【摘要】 由于企业集团治理结构的多级法人制的存在,企业集团的财务关系呈现与单一法人制企业不同的特点。很多企业集团在财务控制中面临如何正确处理集权与分权的困惑。据此提出了集成化财务管理模式的概念,而且进一步针对其具体构建内容进行设计,最后又提出了一些措施来保证其的顺利运行。更多还原

【Abstract】 Owing to the existing of the multi-grade of corporation in the governing structure in the group of enterprise, the group’s financial relations is different from the sole corporation in character. Many groups are under an embarrassment of how to correctly deal with the relation of centralization or decentralization in financial control. So, this article provides the concept of the integrating model of financial management firstly. Then,it designs the concrete content of this model. Last,it provides some measures in order to ensure its effect operating.更多还原